SE Clark is at least a PCAOB auditor. But its a relatively small firm with One partner and three audit clients in 2008-9. Number of offices 1 (Tucson, Arizona) Ownership structure Professional corporation Number of partners 1 Number of professional staff3/ None Number of issuer audit clients4/ 3 http://pcaobus.org/Inspections/Reports/Documents/2009_SE_Clark.pdf jmo S.E. Clark & Company, P.C. Tucson, Arizona http://pcaobus.org/Registration/Firms/Documents/Registered_Firms.pdf